Each operator shall maintain, separately with respect to each parking lot, complete and accurate records of all transactions and the total amount of tax collected on the basis of such consideration. Each operator shall issue to the person paying the consideration such written evidence of the transaction as the Business Administrator or designee may prescribe by regulation. Where consideration in a transaction is not separately stated, the operator shall maintain evidence and the records necessary to segregate the consideration applicable to the transaction for the benefit of the patron and the Business Administrator or designee so that the proper amount of the tax can be collected. Each operator shall afford the Business Administrator and designated employees and agents access to all such records and evidence at all reasonable times and shall provide verification of the same as the Business Administrator shall require.
(Ord. 33-2006. Passed 6-6-06.)